Explanation:
Option A: General mental ability
This skill seems to be very closer that since the Accountant is going to do lots of calculation, his/her mental abilities are to be tested. But he need some sort of logical and analytical ability too.
Option b: Spatial-visual intelligence
This is invalid because this type of intelligence is going to redesign the existing model.
Option C: Logical-mathematical intelligence
This stands good because the Accountant is going to get involved in lots of calculation and going to use time-tested methods to account the data.
Option D: Bodily-Kinesthetic intelligence
This is not relevant because the person is not going to use the full of his body power, or to have control over the motion of the body.